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This papaer analyzes how academic rankings are mobilized in public accountability processes in higher education, based on a comparative study of São Paulo and California. Drawing on document analysis of legislative hearings and university board minutes, it examines how state actors and universities use rankings to justify, contest, or affirm institutional performance. In California, state legislators often view traditional rankings as self-referential and misaligned with the public mission—a critique that led to the creation of state-defined accountability goals. Nonetheless, universities highlight alternative rankings focused on cost-benefit and social impact to assert public value. In contrast, São Paulo lacks such goals, and both authorities and universities invoke global rankings as proxies for quality. Rankings gain prominence where accountability frameworks remain undefined.